Pengaruh Audit Tenure, Ukuran Perusahaan, Reputasi Auditor dan Independensi terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)

Abstract

This study ains to determine the impact of Audit Tenure, Firm Size, Auditor Reputation and Independence on Financial Statement Integrity. The population of this research consist of 167 manufacturing companies listed on the Indonesia Stock Exchange website (www.idx.co.id). The analytical techniques used include descriptive statistics, logistic regression analysis and hypothesis testing. The results show that, partially, audit tenure does not affect financial statement integrity, whereas auditor reputation as a significant impact on financial statement integrity. Additionally, independence has a negative effect on financial statement integrity.